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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 765.5
Where to find the rules about the withholding tax
The rules about the withholding tax are in:
. the Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974
; and
. Division 11A (sections 128A to 128TF) of Part III of the Income Tax
Assessment Act 1936 ; and
. Division 4 (sections 221YJ to 221YY) of Part VI of the Income Tax
Assessment Act 1936 .
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